Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

This joint publication of the OECD and the European Commission gives policy makers practical tools to tackle weaknesses in many countries' career guidance systems including limited access, particularly for adults; failure to develop career management skills; inappropriate training; and poor...

Despite many examples of good practice, large weaknesses exist in many countries' national career guidance services, according to extensive research conducted by the OECD, and by the Centre for the Development of Vocational Training and the European Training Foundation on behalf of the European...